PENETAPAN PAJAK PENGHASILAN (PPh) FINAL SEBELUM PENANDATANGANAN AKTA PERJANJIAN PENGIKATAN JUAL BELI (PPJB) MENURUT PERATURAN PEMERINTAH NOMOR 34 TAHUN 2016

MULYADI, MULYADI and Panjaitan, Saut P and Syarifudin, Achmad (2019) PENETAPAN PAJAK PENGHASILAN (PPh) FINAL SEBELUM PENANDATANGANAN AKTA PERJANJIAN PENGIKATAN JUAL BELI (PPJB) MENURUT PERATURAN PEMERINTAH NOMOR 34 TAHUN 2016. Master thesis, Sriwijaya University.

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Abstract

The determination of Debt Tax on income obtained from the transactions of the transition of rights to land and/or building by Government Regulation Number 34 Year 2016, which must be deposited prior to the signing of the act of Sale and Purchase Agreement (PPJB) raises legal issues related to the legal basis and principle of legal certainty, because as is known that the PPJB act is not an act of transition of rights to land and/or building. through a normative legal research and carried out with a regulatory approach, this study finds that :The background of the idea of the legislators establishe this because of considerations : (a) tax law politics which determine that the stipulation of income tax (PPh) is based on each increase of economic capacity, (b) national development strategy in order to increase revenue/state revenue, the development of national infrastructure acceleration, and participating in supporting the government programs, and (c) technical taxation, namely to provide convenience, simplicity, and certainty in the payment/deposit of tax payable. The regulations contained in Government Regulation No. 34 Year 2016 are contradictory to the principles of justice and legal certainty. This study suggests that the formulation of legal norms contained in Government Regulation Number 34 Year 2016 must be revised according to the principles of justice and legal certainty, namely by establishing tax payable after legal actions are completed (the PPJB act is signed).

Item Type:	Thesis (Master)
Uncontrolled Keywords:	Final Income Tax, Justice and Legal Certainty Principles , Transaction of the Transfer of Rights to Land and/or Building,
Subjects:	K Law > K Law (General) > K(176)-(177) Collected works (nonserial)
Divisions:	02-Faculty of Law > 74102-Notarial Law (S2)
Depositing User:	Users 908 not found.
Date Deposited:	12 Aug 2019 08:40
Last Modified:	12 Aug 2019 08:40
URI:	http://repository.unsri.ac.id/id/eprint/4124

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